https://www.taxtmi.com/caselaws?id=421631 The ITAT allowed the appeal, ruling in favor of the assessee regarding the disallowance of delayed payment of employee's contribution to the provident fund under section 36(1)(va) of the Income Tax Act, 1961. The ITAT held that the disallowance made by the Assessing Officer was unjustified, allowing the deduction claimed by the assessee. The issues related to an addition made by DCIT, CPC outside the scope of provisions of section 143(1) and failure to submit further evidence were not addressed as the primary issue was resolved in favor of the assessee. en-us Tue, 29 Mar 2022 00:00:00 +0530 Thu, 28 Apr 2022 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421631 The ITAT allowed the appeal, ruling in favor of the assessee regarding the disallowance of delayed payment of employee's contribution to the provident fund under section 36(1)(va) of the Income Tax Act, 1961. The ITAT held that the disallowance made by the Assessing Officer was unjustified, allowing the deduction claimed by the assessee. The issues related to an addition made by DCIT, CPC outside the scope of provisions of section 143(1) and failure to submit further evidence were not addressed as the primary issue was resolved in favor of the assessee. Case-Laws Income Tax Tue, 29 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421631